Internal Revenue Bulletins  
Announcement 2006-25 May 1, 2006

New Form 8898, Statement for Individuals Who Begin or End
Bona Fide Residence in a U.S. Possession,
and its Instructions are Now Available

Beginning with tax year 2001, an individual with worldwide gross income of more than $75,000 must file Form 8898 for the tax year in which the individual becomes or ceases to be a bona fide resident of one of the following U.S. possessions: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. The form is required to be filed by Internal Revenue Code section 937, which was added by the American Jobs Creation Act of 2004 (Public Law 108-357), and Treasury Regulation section 1.937-1(h).

For married individuals, the $75,000 filing threshold applies to each spouse separately.

Individuals who are required to file Form 8898 generally must do so by the due date (including extensions) for filing Form 1040 or Form 1040NR. However, for tax years 2001 through 2005, Form 8898 must be filed by July 17, 2006. Individuals who have an extension to file their 2005 return must file Form 8898 for 2005 by the extended due date. Form 8898 must be filed by itself and not with Form 1040 or Form 1040NR.

Form 8898 and its instructions can be ordered by calling 1-800-829-3676 or can be downloaded at

Internal Revenue Bulletin 2006-18


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